IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
202115001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 04/16/2021
202115000 6110.00-00 Index for Public Inspection of Written Determination 04/16/2021
202114026 4945.04-04 Grants to Individuals 04/09/2021
202114025 4945.04-04 Grants to Individuals 04/09/2021
202114024 4945.04-04 Grants to Individuals 04/09/2021
202114023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/09/2021
202114023 501.03-05 Corporations 04/09/2021
202114023 501.31-00 Proof of Exemption 04/09/2021
202114022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/09/2021
202114021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/09/2021
202114020 61.00-00 Gross Income v. Not Gross Income 04/09/2021
202114019 471.00-00 General Rule for Inventories 04/09/2021
202114019 471.03-00 Inventories at Cost 04/09/2021
202114018 9100.00-00 Extension of Time for Making Certain Elections 04/09/2021
202114017 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 04/09/2021
202114016 1059.06-00 Election to Substitute Fair Market Value 04/09/2021
202114016 1059.06-02 Written Determination 04/09/2021
202114015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/09/2021
202114014 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/09/2021
202114014 338.01-00 Express Election 04/09/2021
202114014 338.01-02 Time in which Election must be made 04/09/2021
202114014 9100.00-00 Extension of Time for Making Certain Elections 04/09/2021
202114014 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/09/2021
202114013 1361.05-00 Qualified Subchapter S Subsidiary 04/09/2021
202114013 1362.00-00 Election by Small Business Corporation 04/09/2021

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